The Watchman And Southron

NO EXEMPTION FOR CERTAIN PROPERTY.
CHARITABLE ORGANIZATIONS TO BE ASSESSED.

Comptroller General Derham has brought to light a question of considerable importance and one which may entail unexpected hardship upon some of the charitable institutions in Columbia.

His attention was called to the fact that some such institutions were not paying taxes in conformance with the constitution, among them the Y. M. C. A., the Masonic temple organization, the Ursuline convent and the Presbyterian College for Women.

Yesterday he communicated with Auditor W. H. Squier, telling him that this property must be assessed for taxation for this year and for back taxes. He instructed Auditor Squier that "when any doubt exists as to the right of any association or society to exemption, under this article and section, charge them on the additional duplicate of 1898, with taxes 1898 and any years past due and unpaid, informing this office, as provided in acts of 1898, page 727."

The section of the constitution referred to provides that "There shall be exempted from taxation all county, township and municipal property, used exclusively for public purposes and not for revenue, and the property of all schools, colleges and institutions of learning, all charitable institutions in the nature of asylums for the infirm, deaf and dumb, blind, idiotic and indigent persons, except where the profits of such institutions are applied to private uses; all public libraries, churches, parsonages and burying grounds, but property of associations and societies, although connected with benevolent objects, shall not be exempt from State, county or municipal taxation:

Provided, That as to real estate this exemption shall not extend beyond the buildings and premises actually occupied by such schools, colleges, institutions of learning, asylums, libraries, churches, parsonages and burial grounds, although connected with charitable objects." --The State, March 15.